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All Journal ILTIZAM Journal of Sharia Economic Research Journal of Student Research
Youdhi Prayogo
UIN Sulthan Thaha Saifuddin Jambi
Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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Problematika Penerapan Accrual Accounting Pada Lembaga Keuangan Syariah Elyanti Rosmanidar; Youdhi Prayogo
ILTIZAM Journal of Shariah Economics Research Vol. 6 No. 2 (2022): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Abstract

Today, there is much debate about the basic assumptions that should be used in the financial statements of Islamic entities, namely the accrual basis and cash basis. This study will reveal that the accrual basis which is widely applied in the preparation of financial statements turns out to have many gaps to manipulate data, so that it will cause earnings management to arise. The unpopular cash basis applied in the preparation of financial reports is more able to reveal real conditions, income and expenses. This study also discusses the reasons for using the accrual basis in the framework for preparing and presenting Islamic financial statements based on PSAK 101 whereby Islamic entities must prepare financial statements on an accrual basis. This research will also show the many problems that arise in the application of accrual accounting in Islamic financial institutions today.
Peran Baitul Maal Wa Tamwil Dalam Pemberdayaan Usaha Mikro (Studi Pada Bmt Al Ishlah Kota Jambi) Silvina Fendari; Youdhi Prayogo; Fauzan Ramli
Journal of Student Research Vol 1 No 5 (2023): September: Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i5.1636

Abstract

BMT (Baitul Maal Wa Tamwil) adalah sebuah lembaga keuangan mikro yang berbasis syariah yang memberikan solusi kepada masyarakat khususnya menengah kebawah. Penelitian ini bertujuan untuk mengetahui bagaimana peran BMT Al Ishlah terhadap pemberdayaan usaha mikro di Kota Jambi. Penelitian ini menggunakan kualitatif dengan menggunakan analisis diskriptif. Teknik pengumpulan data menggunakan wawancara dan dokumentasi dengan jumlah responden 5 anggota yang melakukan pembiayaan. Hasil penelitian menunjukkan bahwa pemberdayaan yang dilakukan BMT Al Ishlah terhadap usaha mikro dilakukan dengan dua cara yaitu, pendanaan dan pembinaan. Pemberdayaan ini berperan positif dalam usaha nasabah sesuai dengan pengakuan 5 responden yang mengakui adanya peningkatan omzet dan mengakui manajemen keuangan lebih baik.
Co-Authors Elyanti Rosmanidar Fauzan Ramli Silvina Fendari